https://www.taxtmi.com/caselaws?id=262528 The court upheld the decision to deny CENVAT credit on old machinery parts amounting to &8377;23,85,798/-, as they were deemed unsuitable for use in manufacturing final products. The appellant's appeal was rejected as they failed to provide sufficient evidence of the effective utilization of the dismantled parts, which were considered waste and scrap. The judge emphasized that all goods used in manufacturing final products must qualify as inputs under the Cenvat Credit Rules, highlighting the inefficiency and potential impact on durability associated with using such old parts. en-us Mon, 05 Jan 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262528 The court upheld the decision to deny CENVAT credit on old machinery parts amounting to &8377;23,85,798/-, as they were deemed unsuitable for use in manufacturing final products. The appellant's appeal was rejected as they failed to provide sufficient evidence of the effective utilization of the dismantled parts, which were considered waste and scrap. The judge emphasized that all goods used in manufacturing final products must qualify as inputs under the Cenvat Credit Rules, highlighting the inefficiency and potential impact on durability associated with using such old parts. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262528